The present degree work entitled Design of a Financial Plan to increase the profitability in the Politécnica E.P. Espoch-Gas Station, City of Riobamba, period 2017, with the purpose of guiding to the company executives in the appropriate decision-making and so achieve the optimal profitability. The methodology used was the direct observation, interviews directed to the manager, surveys directed to the personnel of the Administrative Accounting Area and to the external clients. In the financial analysis, the indexes and financial reasons were elaborated, horizontal and vertical analysis of the Financial balances which help identify the current performance of the company. The diagnosis of the macro and micro environment evidenced the factors of the company for the development of the SWOT Matrix, which allowed to base the strategies and goals to be proposed. The company presents the lack of policies to set strategic goals and objectives, the absence of internal control, in the same way, the non-existence of strategies that help increase sales since there is no a systematized control of the level of auctions, in addition, it was evidenced a poor control of expenses. On the other hand, the loyalty of the customers to the gas station was noticed for the fair amount of fuel that it is expended. Therefore, the execution of the financial strategic plan is proposed, through the implementation of strategies such as: increasing sales, strengthening internal control and reducing operating expenses, which will allow the company to achieve optimum profitability.